Revision u/s 263 by CIT - As both the issues in question on the ...

Pr.CIT's attempt to revise issues u/s 263 denied as CIT(A) had already decided them in appeal.

November 9, 2021

Case Laws Income Tax AT

Revision u/s 263 by CIT - As both the issues in question on the basis of which the Pr.CIT had assumed jurisdiction u/s 263 of the Act had been considered and decided in appeal by the CIT(A), therefore, the Pr.CIT was clearly divested of his jurisdiction to have exercised the revisional jurisdiction vested with him u/s 263 of the Act as regards the said issues. - AT

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Revision u/s 263 by CIT - As both the issues in question on the ...

Pr.CIT's attempt to revise issues u/s 263 denied as CIT(A) had already decided them in appeal.

November 9, 2021

Case Laws Income Tax AT

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